Tamil Nadu General Sales Tax (Amendment) Act, 1994*
| [Tamil Nadu Act No. 32 of 1994] | [14th June, 1994] |
An act further to amend the Tamil Nadu General Sales Tax Act, 1959
Be it enacted by the Legislative Assembly of the State or Tamil Nadu in the Forty-fifth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 14th June, 1994 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu General Sales Tax (Amendment) Act, 1994.
(2) It shall be deemed to have come into force on the 1st day of April, 1994;
2. Amendment of First Schedule.- In the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as the principal Act),-
(1) in PART-B-
(a) in item 3, for sub-item (ii), the following shall be substituted, namely:-
| "(ii) Brokens and flours of pulses and grams | At the point of first sale in the State | 3 |
| (iii) Husk and dust of pulses and grams | -Do- | 3". |
(b) items 4 and 6 and the entries relating thereto shall be omitted;
(c) in item 7, in the entries in column (2), the expression "palm jaggery and" shall be omitted;
(d) item 9 and the entries relating thereto shall be omitted;
(e) for item 10, and the entries relating thereto, the following, item and entries shall be substituted, namely:-
| "10(i) Tapioca flour | At the point of first sale in the State | 3 |
| (ii) Tapioca kappi | -Do- | 3 |
| (iii) Tapioca Thippi | -Do- | 3" |
(f) for item 23 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "23 Stitched articles made of cloth including stitched hand loom and mill made first sale in the State handkerchiefs but excluding articles of ready to wear apparel and hosiery goods | At the point of first sale in the State | 3" |
(g) items 48 and 54 and the entries relating thereto shall be omitted;
(h) after item 55 and the entries relating thereto, the following items and entries shall be added, namely:-
| "56 Salt for industrial use | At the point of last purchase in the State | 3 |
| 57 Senna leaves, Senna pods and Cassia leaves | At the point of first sale in the State | 3 |
| 58 Power tiller | -Do- | 3 |
| 59 Pumpsets of 3 h.p. and 5 h.p. | At the point of first sale in the State | 3 |
| 60(i) Poultry feed (ii) Rabbit Feed (iii) Monkey feed (iv) Pig feed | -Do- | 3 |
| 61 Cotton seed husk | -Do- | 3 |
| 62 Goods for indoor or outdoor games or sports including swings, medals, cups, trophies, shields and badges. | -Do- | 3 |
| 63 Products of basket making and mat weaving industries (other than those specified in the Third Schedule) | -Do- | 3 |
| 64 Junnadi goods | -Do- | 3 |
| 65 Palmyrah sugar candy | -Do- | 3 |
| 66 Country bricks and country tiles made of baked clay and stoneware | -Do- | 3 |
| 67(i) Honey (ii) Bees wax | -Do- | 3 |
| 68 Korai grass | -Do- | 3 |
| 69(i) Coir, Coir fibre, Coir products and Coir dust (ii) Deccan hemp fibre and hemp products | -Do- | 3 |
| 70 Coconut husk | -Do- | 3 |
| 71 Screw pine fibre | -Do- | 3 |
| 72 Handmade embroidery products | -Do- | 3 |
| 73 Indigenous products of sericulture | -Do- | 3 |
| 74 Desiccated coconut | -Do- | 3 |
| 75 Bura sugar and sugar candy | -Do- | 3 |
| 76 Beds, pillows and quills made of cotton or silk cotton | -Do- | 3 |
| 77 Candles | -Do- | 3 |
| 78 Thonnai | -Do- | 3 |
| 79 Handmade matches | -Do- | 3 |
| 80 Gum Benzoine (Sambrani) | -Do- | 3 |
| 81 Articles made of sea-shells | -Do- | 3 |
| 82 Thanjavur Art plates | At the point of first sale in the State | 3 |
| 83 All musical instruments | -Do- | 3 |
| 84 Quinine and its products | -Do- | 3 |
| 85(i) Hurricane lights and bedroom lights burning on oil | -Do- | 3 |
| (ii) Kerosene lamps ??? than Gas lights and ??? lights | ||
| (iii) Wicks and glass chimneys of sub-items | ||
| (i) & (ii) above. | ||
| 86 Non-pressure kerosene stoves | -Do- | 3 |
| 87 G.I. Buckets | -Do- | 3 |
| 88 Broomstick | -Do- | 3 |
| 89(i) Writing pencils, other than wood covered lead pencils | -Do- | 3 |
| (ii) Colour pencils | ||
| (iii) Erasers | ||
| (iv) Sharpeners | ||
| 90(i) Pens, ball point pens, refills | -Do- | 3 |
| (ii) ??? pens, ball pens | ||
| (iii) Writing ink including ink tablets | ||
| 91 Stainless steel nibs | -Do- | 3 |
| 92(i) Black boards | -Do- | 3 |
| (ii) Dusters | ||
| (iii) Geometric boxes | ||
| (iv) Dissection boxes | ||
| (v) Other instruments for drawing or dissection | ||
| 93 Rubber play balls | -Do- | 3 |
| 94 Combs | -Do- | 3 |
| 95(i) Laurel oil | -Do- | 3 |
| (ii) Lemon grass oil | ||
| (iii) Ginger grass oil | ||
| 96 Licensed computer software | -Do- | 3 |
| 97 Human hair | -Do- | 3 |
| 98 Wigs | -Do- | 3 |
| 99 Sand | -Do- | 3 |
| 100 Handmade paper including handmade paper board | -Do- | 3" |
(2) in PART-C-
(a) ??? (ii) and the entries relating thereto shall be omitted;
(b) for item 7 and the entries relating thereto, the following item and ??? shall be substituted, namely:-
| "7 Goods-Falling under item 14 of the Sixth Schedule, but not branded | At the point of first sale in the State | 5" |
(c) in item 20,-
(i) in sub-item (B), for the word "scientigraphic", the word "scientific" shall be substituted:
(ii) after sub-item (B) the following sub-item shall be added, namely:-
"(C)(i) Heart pacemaker (pulse generator)
(ii) Intra-ocular lenses":
(d) in item 21, after sub-item (iii), the following sub-item shall be added, namely:-
"(iv) Diagnostic reagents":
(e) for item 45 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "45(i) Xerox copies (ii) Laser copies/printouts (iii) Computer printouts: | At the point of first sale in the State | 5 |
| Provided that if the paper used for taking such copies or printouts has suffered tax under item 44 of Part-C, the copies or printouts shall not again be subject to tax under any of the sub-items mentioned above. | ||
| (iv) All printed materials other than those specified in sub-items (i) to (iii) above and blank computer stationeries (whether plain or colour-ruled) printed with any matter or logo. | At the point of first sale in the State | 5" |
| (f) after item 53 and the entries relating thereto, the following item and entries shall be added, namely:- | ||
| "54 Spectacles (other than those specified in the Third Schedule), sunglasses, goggles and attachments, parts and accessories thereof. | -Do- | 5"; |
(3) in PART-D-
(a) items 2, 10, 19 and 23 and the entries relating thereto shall be omitted;
(b) in item 38, in the entries in column (2) for the exprersion "Power driven pumps for liquids and liquid elevators whether or not fitted with a measuring device including", the following expression shall be substituted, namely:-
"Power driven pumps for liquids and liquid elevators whether or not fitted with a measuring device, excluding pump sets of 3 h.p. or 5 h.p. but including";
(c) for item 62 and the entries relating thereto, the following item and entries shall be substituted, namely:-
| "62. All types of furnaces and boilers including fluidized bed boilers and ignifluid boilers and boilers using agricultural waste as fuel but not including boilers using municipal waste only as fuel | At the point of first sale in the State | 8" |
(4) in PART-E, items ??? 3 and 7 and the entries relating thereto shall be omitted:
(5) in PART-F, item 1 and the entries relating thereto shall be omitted.
3. Amendment of Second Schedule.- In the Second Schedule to the principal Act in item 6, for sub-item (viii) and the entries relating thereto the following sub-item and entries shall be substituted, namely:-
| "(viii) coconut including copra (cocos nucifera) | At the Point, of last purchase in the State by a dealer for crushing oil | 4" |
4. Amendment of Third Schedule.- In the Third Schedule to the principal Act.
(1) for the expression "Description of goods", the following shall be substituted, namely:-
"Description of goods
PART-A";
(2) items 4 and 5 and the entries relating thereto shall be omitted:
(3) after item 16 and the entries relating thereto, the following shall be added, namely:-
"PART-B
1. Handspun yarm
2. Hand loom cloth
3. Fresh vegetables and fruits including potatoes and garlic (other than branded, packed items)
4. Fresh meat, poultry, fish, seafood and eggs (other than branded, processed and packed items)
5. All cereals mentioned in item I of the Second Schedule, and hand pounded rice, parched (beaten) rice, puffed rice, rice flour and rice bran, but excluding wheat products
6. Fresh milk and directly reconstituted milk (without additives other than water)
7. Common salt (Sodium Chloride) including iodised or vitaminized salt for human consumption, other than salt for industrial use.
8. Products of millets (rice, flour, brokens and bran of cholam, cumbu, ragi, thinai, varagu, samai. Kudiraivali milo and maize)
9. Water (other than distilled water or mineral water or any water sold in bottles and sachets)
10. Coconut, copra and Tender coconut other than those falling under the Second Schedule.
11. Black sugarcane for retail human consumption (not for purchase by mills)
12. Betels
13. Green tea leaves
14. Plantain leaves
15. Natural flowers and plants
16. Hay straw and green grass
17. Bacterial culture for agricultural purpose
18. Organic manures and green manure seeds
19. Certified and truth fully labelled seeds for seeding purpose
20. Vegetable seeds and flower seeds, but excluding oil seeds
21. The following agricultural implements worked or operated exclusively by human or animal agency and their parts, spare parts and accessories:-
I. List of agricultural implements exclusively used with human power:
(1) Crowbar
(2) Spades
(3) Sickles
(4) Knives
(5) Rotary Hoes
(6) Shovels
(7) Hand operated sprayers and dusters
(8) Kozhu
(9) Koonthalam.
(10) Pickaxe
(11) Digging fork
(12) Mammoty fork
(13) Sub-soil injector
II. List of agricultural implements exclusively used with animal power:
(1) All makes of country ploughs
(2) Kamalai Thoni
(3) Thopparai Valayam
(4) Iron water shifting cover
22. Bullock carts
23. Livestock other than race horses
24. Pottery
25. Products of palm industry other than those listed in the First Schedule and of articles such as baskets, mats, brushes, fans, etc., manufactured out of palm leaves.
26. Palmyrah fibres and stalks
27. Condoms. Mala-N, Mala-D and all other kinds of contraceptives.
28. Nirodh advertisement and publicity materials
29. Electoral rolls
30. Charkas
31. Blood and blood plasma by hospitals
32. Electrical hearing aids
33. Simple spectacles sold to Government for distribution at Government Free Eye camp.
34. Country drugs, namely:-
Pipercubebalinn
Kaempeearia-galang
Tribulus-Terrestriusliun
Woodfordia-Fruilicosa Kura
Aconilum-Hterrophyllumwall
Quercus Infecloria Oliv
Magnolia-Fuscala And
Somolocis Raccmosa Roxb
Indigofera-Tinctoria Linn
Boerhaavia Diffusa Linn
35. Life saving drugs namely:-
Cyclosporin
Bleomycin
Cytosine Arabinoside
Asalhioprine
Nitroglycerine
Pentoxifylline
36. Crutches, wheel chairs, support slicks of all materials, prosthetics, artificial limbs and parts and three wheelers with or without motor used by physically handicapped person.
37. Bangles other than those made of platinum, gold or silver
38. Kumkum (in all forms) and Khajal
39. Slate, slate pencils, chalkpiece and wood covered lead pencils.
40. Readymade Thali made of gold not exceeding eight grams in weight inclusive of all attachments to such "??? but without chain.
41. Electrical energy
42. Clothrags
43. UNICEF Greeting cards and calendars
44. Cycle rickshaw (without motor)
45. Declared goods taxable ??? the point of last purchase if such goods are sold in the course of inter-State trade and tax paid under Central Sales Tax Act, 1956 (Central Act 74 of 1956)
46. Renewable energy equipments and devices:-
(i) Flat plate solar collectors
(ii) Concentrating and pipe type solar collectors
(iii) Solar cookers
(iv) Solar water heaters and systems
(v) Air/Gas/Fluid heating systems
(vi) Solar crop driers and systems
(vii) Solar stills and desalination systems
(viii) Solar pumps based on solar thermal and solar photovoltaic conversion
(ix) Solar power generating systems.
(x) Solar photovoltaic modules and panels for water pumping and other applications
(xi) Windmills and any specially designed devices which run on windmills
(xii) Any special devices including electric generators and pumps running on wind energy
(xiii) Bio-gas plants and bio-gas engines
(xiv) Municipal waste conversion devices producing energy
(xv) Equipment for utilising ocean waves and thermal energy
(xvi) Solar energy equipments
(xvii) Solar refrigerators, solar cold storage and solar air-conditioning systems
(xviii) Electrically operated vehicles including batters' powered or fuel cell vehicles.
47. Synthetic gems
48. Food and drinks falling under item 9 of Part-C of the First Schedule by any hotel, restaurant, sweet stall or any other eating house, whose total turnover does not exceed Rs. 3 lakhs per annum
49. Dry leaves (Manthara leases)
50. Horse-shoe and horse-shoe nails
51. Coconut thatches
52. Firewood
53. Reading books including Text Books
54. Students "Note Books and Copy Books":
5. Amendment of Sixth Schedule.- In the Sixth Schedule, to the principal Act, after item 4 and the entries relating thereto, the following items and entries shall be added, namely:-
| "5 All vegetable oils (including refined vegetable oils) | At the first point of sale and the second point of sale in the State | 3 |
| 6. Cardamom | -Do- | 3 |
| 7. Pre-recorded cassettes (both audio & video) and compact discs | -Do- | 3 |
| 8. Instant coffee in granule or powder form | -Do- | 5 |
| 9(i) Scented nut roasted or scented seeval | -Do- | 8 |
| (ii) Pan masala by whatever name called containing betel nuts, that is to say, nut of arecacatachu broken and perfumed, and time or menthol or sandal oils or cardamom or tobacco or any one or more of these ingredients. | ||
| 10. Suit cases, brief cases, attach cases, despatch cases, vanity bags vanity cases and vanity boxes (other than those specified elsewhere in the Schedules) | At the first point of sale and the second point of sale in the State. | 8 |
| Explanation.-Vanity bag vanity case and vanity box mean a bag case or box holding a mirror and cosmetics or oiletries. | ||
| 11. Timber including sized timber but excluding fire wood | -Do- | 8 |
| Explanation.-For the purpose of this item in the case of limber purchased by the forest contractors in the auction of forest coupes conducted by the Forest Department of the Government, the sale by such contractors of such timber in any form or size shall be deemed to be the first sale and the sale by the Forest Department in such auction of forest coupes shall not be deemed to be the first sale. | ||
| 12(i) Steel almirahs (other than those specified elsewhere in the Schedules) parts thereof. | -Do- | 8 |
| (ii) Office equipments of every description, including filing cabinets card-index cabinets, paper trays, paper rests, pen trays, office stamp stands and similar office or desk equipments whether sold in assembled or unassembled form and ready to assemble, parts thereof (other than those specified elsewhere in the Schedules and stationery articles). | ||
| Explanation.-Slotted angles, gussets, plates, panels and strips which, when assembled form office equipment, shall be deemed to be office equipments for the purpose of this item | ||
| 13. Furniture of all kinds including household furniture (other than those specified elsewhere in the Schedules) made from all kinds of metals, fibre glass, wood, reinforced plastics or made primarily from any kind of plastic, upholstered furniture or furniture in the manufacture of which laminated sheets are used whether sold in assembled or unassembled form and ready to assemble, parts thereof | -Do- | 12 |
| Explanation.-Slotted angles, gussets, plates, panels and strips which when assembled form furniture shall be deemed to be furniture for the purpose of this item. | ||
| 14(i) Biscuits. (ii) Toffees. (iii) Chocolates (iv) Confectioners. (v) Butter. (vi) Ghee. (vii) Cheese, and (viii) Milk foods including milk powder but excluding baby food, recombined milk (except direct reconstitution without additives other than water) and including flavoured milk and condensed milk and foods including preparations of Vegetables, fruits, milk, cereals, flour (other than bread), starch, birds-eggs, meat offals, animal blood, fish crustaceans and molluses | At the first point of sale and the second point of sale in the state | 12 |
| Sub-items (i) to (viii) sold under brand name, whether such brands are registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958) or not | ||
| 15. Machine made soaps, that is to say- | -Do- | 12 |
| (i) Toilet soaps of all kinds including medicated soaps liquid soaps and moisturised soaps, but excluding hand-made soaps and shampoos. | ||
| (ii) Washing soaps of all kinds including floor washing soaps, soap flakes; soap powders, soap liquids and detergents in all forms, excluding hand-made items of these goods | ||
| 16. Tooth pastes, tooth powders and mouth washes and other dentifrices whether or not medicated or as defined in section 3 of the Daigs and Cosmetics Act, 1940 (Central Act XXIII of 1940) as manufactured under a licence issued under that Act tooth brushes, tongue cleaners. | -Do- | 12 |
| 17(i) Scents and perfumes in any form excluding doop and agarbathis but including aragaja javvadu and punugu; | At the first point of sale and the second point of sale in the State. | 16 |
| (ii) Hair oils, hair creams, hair dyes, hair darkeners, hair tonics, brilliantines, pomades and vaselines; | ||
| (iii) Lipsticks, lipsatve, nail polishers, nail varnishes, nail brushes, beauty boxes, face powders, toilet powders, baby powders, talcum powders, powder compacts, powder pads and puffs, toilet sets made of all materials (with or without contents), toilet sponges, scent spray, depilatories, blemish removers, eye liners all sorts, eye shadow, eye brow pencils, eyelash brushes, eaudecologne, solid colognes, lavender water, snows, face creams, all purpose creams, cold creams, cleaning creams, make-up creams, beauty creams, beauty-milk, cleaning milk, hair foods, skin tonics, complexion rouge, nail cutters, sanitary towels and napkins, astringent lotions, pre-shave and after-shave lotions and creams, moisturizers of all sorts and personal (body) deodarants | ||
| Explanation.-Any of the items listed above even if medicated or as defined in section 3 of the Drugs and Cosmetics Act, 1940 (Central Act XXIII of 1940) or manufactured on the licence issued under the said Act will fall under this item. |